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Town of Middleburgh – Claims Audit Process (2023M-56)
… reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of the Town debit card. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292XIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… costs related to a project. Project IDs are selected on transactions and collected in Project Costing for billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… Purpose of Audit The purpose of our audit was to examine the District’s … rates set by the federal General Services Administration (GSA). Of $39,700 in lodging transactions for 10 overnight … for meals and hotels are no greater than the GSA rates. Plan conference travel, including hotel reservations, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Manchester-Shortsville Central School District – Instructional Complex Capital Improvement Project (2021M-103)
… or transparently use capital project resources. As a result, voters were not afforded the opportunity to ratify or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/manchester-shortsville-central-school-district-instructional-complexOversight of Mental Health Education in Schools
To determine what steps the State Education Department is taking to ensure that school districts have the necessary mental health education in place as required by law We also sought to determine what mental health services are available at the school districts
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… commitment to encourage open engagement with the Fund’s public equity portfolio companies on key shareholder … announced that the Fund has sent them to its top 100 public equity holdings to ensure their awareness of these … meetings for each of the domestic companies in the Fund’s public equity portfolio, as well as those of select non-U.S. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesOpinion 99-14
… (see, e.g., Feldman v Miller , 151 AD2d 755, 542 NYS2d 777; Opn No. 90-37, supra ; Opn No. 86-78, supra ; but see …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Independent Oversight: OSC's Contract Review Safeguards Public Funds
… Chief Fiscal Officer, the Comptroller is responsible for ensuring State and local governments use taxpayer money … and other vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 … to statutorily restore certain OSC oversight authority for billions of dollars in contract spending should be …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNaples Central School District – Online Banking (2015M-143)
… could improve best practices by enabling alerts and other security measures available from both of the District’s … banks. Key Recommendation Ensure that alerts and other security measures available from both of the District’s banks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Town of Worcester – Claims Audit (2022M-145)
… made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Brighton Central School District – Procurement (2022M-205)
… [read complete report – pdf] Audit Objective Determine whether Brighton Central … related to the 2021- 22 capital improvement project (CIP) in accordance with District policies, statutory requirements and good business practices. Key Finding District officials did not demonstrate that certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Lynbrook Union Free School District – Purchasing (2022M-17)
… purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Town of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Fonda-Fultonville Central School District – Reserves Management (2021M-157)
… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … without a reserve fund policy there is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157Town of Owasco – Financial Management and Procurement (2021M-70)
… services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The … Board did not: Adopt an adequate reserve policy, resulting in the unrestricted general fund balance increasing to an …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
Determine whether the South Butler Fire District District Board of Fire Commissioners Board provided adequate oversight of the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Village of Unadilla – Procurement (2022M-182)
… obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182North Syracuse Central School District – Professional Services (2022M-34)
… been procured in the most economical manner and in the best interest of the taxpayers. District officials: Paid $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Town of Oxford – Procurement (2024M-88)
… obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88